Just remember that ZFS is not only a filesystem but it also offers you RAID capabilities thus you can export a big ZFS LUN via iSCSI
to a Windows based machine and create a ReFS volume atop of it. Another important thing to remember about is that ZFS originally came from UNIX thus its implementation on Linux-based machines requires an additional abstraction layer which might introduce more bugs. In other words if you want ZFS then stick with UNIX and never ever try to put another layer between real hardware and ZFS, i.e. no vmfs (only direct access to a raw device), no RAID etc.